7. The community shall fix the percentage of average growth that is to be taken into account in calculating the contribution amounts.
It may fix different percentages for the part of the average growth attributable to the values of the immovables that may be subject to a mode of property taxation specific to the non-residential sector, and for the remainder of the average growth. The percentage referred to in the first instance must be higher than the other percentage, but may not exceed three times that percentage.
The values of the immovables referred to in the second paragraph are those applicable under subparagraph 2 of the first paragraph of section 261.5 of the Act respecting municipal taxation (chapter F-2.1), having regard to the second paragraph of that section.